Section 1241 - Joint administration and collection of taxes by counties and cities(a) The board of supervisors or other elective governing body of any county and the local legislative body of any city may provide by agreement with one or more counties or cities for the imposition by each such county and city of one or more taxes which may be imposed pursuant to the authority of sections twelve hundred two and twelve hundred three by such county or city, as the case may be, and for the joint or cooperative administration and collection of any such tax or taxes, including common use of a single agency therefor. Such agreement may make provision, consistent with law, for the custody and distribution of the proceeds of any such tax; the appointment and removal, powers, duties, and compensation of officers and employees; the availability of necessary funds and the audit and payment of expenses of administration; and such other matters as are necessary and proper to effectuate the purposes of such agreement.(b) By agreement for a period of not to exceed one year, the board of supervisors or other elective governing body of a county and the local legislative body of a city in such county may, from year to year, provide that the city shall have the sole right to impose in such city one or more of the taxes described in sections twelve hundred two and twelve hundred three and that the county shall have the right to impose such tax or taxes only in the area of the county outside such city. In such event the net collections received by the county from such a tax shall be allocated, applied and distributed to such area in the manner provided by subdivision (d) of section twelve hundred sixty-two.(c) Where a city imposes a tax described in subdivision (e) of section twelve hundred one, as provided in section twelve hundred three, the governing body of the city may provide by agreement with the governing body of the county in which such city is contained for the collection of such tax by the clerk of such county. Such agreement may make provision, notwithstanding the provisions of any general, special or local law, for the safekeeping of moneys so collected; the bonding at the expense of the city of officers and employees collecting or safekeeping such moneys; compensation to the county for such services at a rate not in excess of twenty-five cents for each vehicle the use of which is so taxed; periodic payment to the city of money so collected, less such compensation; reporting to the city of registrations of motor vehicles issued by such clerk pursuant to section two hundred five of the vehicle and traffic law; and such other matters as are necessary and proper to effectuate the purposes of such agreement.